Uttarakhand High Court
WPMS/3308/2023 of ARCHANA SINGH Vs ASSISTANT COMMISSIONER STATE TAX on 6 August 2026
HIGH COURT OF UTTARAKHAND AT NAINITAL HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA, C.J. AND HON’BLE SRI JUSTICE SUBHASH UPADHYAY, J. 6th August, 2026 Writ Petition (M/S) No. 3308 of 2023 Archana Singh and Another ………….Petitioners Versus
UKHC010191162023
2026:UHC:6956-DB
HIGH COURT OF UTTARAKHAND AT NAINITAL
HON’BLE THE CHIEF JUSTICE SRI MANOJ KUMAR GUPTA, C.J.
AND
HON’BLE SRI JUSTICE SUBHASH UPADHYAY, J.
6th August, 2026
Writ Petition (M/S) No. 3308 of 2023
Archana Singh and Another
………….Petitioners
Versus
Assistant Commissioner State Tax
----Respondent
---------------------------------------------------------------------- Presence:- Mrs. Prabha Naithani, learned counsel for the petitioner.
Ms. Pooja Banga, learned Standing Counsel for the State.
JUDGMENT: (per Manoj Kumar Gupta, C.J.)
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1. The present writ petition has been filed assailing undated notice in FORM ASMT-10 and undated order under Section 73 of the Uttarakhand Goods and Service Tax Act, 2017.
2. The case of the petitioners is that apart from the fact that the notice and the order are undated, the same had also not been served upon the petitioners, at any point of time, nor the petitioners were granted any opportunity of hearing.
3. The Department has filed a counter affidavit and also a supplementary counter affidavit.
4. In an effort to show that notice in FORM ASMT- 10 bears a date, a notice dated 14.12.2022 has been brought on record, by which, the petitioners were allegedly informed of the proceedings initiated against them. We have perused the said notice and we find that
UKHC010191162023
2026:UHC:6956-DB thereby the petitioners were granted time up to 13.01.2023 to file their reply. However, the notice does not indicate any date for personal hearing and the same has been mentioned as not applicable in the Show Cause Notice.
5. Learned counsel for the Revenue, thus also could not dispute that no date for personal hearing was ever fixed or ever intimated to the petitioners.
6. Consequently, we are of the opinion that the impugned order is in violation of Section 75(4) of the Act, and is therefore, unsustainable.
7. Accordingly, it is quashed, with liberty to the Revenue to proceed a fresh on basis of the Show Cause Notice dated 14.12.2022 (Annexure No.2 to the supplementary counter affidavit) after providing opportunity of hearing to the petitioners.
8. The writ petition is disposed of accordingly.
9. Pending application, if any, also stands disposed of.
(MANOJ KUMAR GUPTA, C.J.)
(SUBHASH UPADHYAY, J.) Dated: 06.08.2026 KKS/PP